1. Forrest Corporation manufactures parts that are used in the production of washers and dryers. The following costs are associated with part no. 65:

Direct materials	$50
Direct labor	19
Variable manufacturing overhead	22
Fixed manufacturing overhead	15
Variable selling costs	11

The company received a special-order inquiry from an appliance manufacturer in Brazil for 15,000 units of part no. 65. Only $3 of fixed manufacturing will be incurred on the order, and the variable selling costs per unit will amount to only $5. Since Forrest has excess capacity, the minimum price that Forrest should charge the Brazil manufacturer is?